Texas Register, Volume 11, Number 2, Pages 81-106, January 7, 1986 Page: 95
81-106 p. ; 28 cm.View a full description of this periodical.
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(5) whether the property owner
qualifies for disability exemptions.
(c) All applications shall require the
applicant to sign and date the application.
(d) All applications for residence
homestead exemptions shall contain a state-
ment indicating that by signing the applica-
tion, the applicant states that he/she is
qualified for the exemptions indicated, and
a statement that under Penal Code, 37.10,
if the applicant intentionally makes a false
statement on the application, he/she could
receive a jail term of up to one year and a
fine of up to $2,000, or a prison term of
two to 10 years and a fine of up to $5,000.
(e) All applications shall contain in-
structions which state that the property
owner need not apply for the exemption an-
nually; that the applicant has a duty to
notify the chief appraiser in writing before
May 1 when his entitlement to the exemp-
tion ends; and that the chief appraiser may
require the property owner to reapply for
the exemption.
(f) Where the application contains or
requires other information, the information
required by this section shall be printed on
the front of the form. Otherwise, the ap-
plication shall be prepared as a separate
form from any other form.
(g) If the chief appraiser routinely re-
quires s, sporting information or other
documents for a homestead exemption, the
appraisal office shall note the type(s) of
documentation required on the application.
(h) The chief appraiser shall deter-
mine each application in accordance with
the provisions of the Property Tax Code,
Chapter 11.
(i) With each application form, the
appraisal office shall provide a list of tax-
ing units served by the appraisal district,
together with all residential homestead ex-
emptions they offer.
This agency hereby certifies that the rule
as adopted has been reviewed by legal
counsel and found to be a valid exercise
of the agency's legal authority.
Issued in Austin, Texas, on December 27, 1985.
TRD-8512376 Ron Patterson
Executive Director
State Property
Tax Board
Effective date: January 21, 1988
Proposal publication date: November 15,1985
For further Information, please call
(612) 834-4800.*34 TAC J155.17
The State Property Tax Board adopts the
repeal of 155.17, without changes to the
proposed text published In the November
15, 1)I5, issue of the Texas Register (10
TexReg 4407).The repealed section prescribed the con-
tents of charitable organization exemp-
tion application forms. it Is replaced by
a new section prescribing revised con-
tents for exemption application forms.
No comments were received regarding
adoption of the repeal.
The repeal is adopted under the Texas
Property Tax Code, 5.03(a), which pro-
vides the State Property Tax Board with
the authority to establish minimum stan-
dards for the administration and opera-
tion of an appraisal district; the Texas
Property Tax Code, 5.07(c), which pro-
vides that the board shall prescribe the
contents of all forms necessary for the
administration of the property tax
system; and the Texas Property Tax Code,
11.43(f), which requires the board to
prescribe the contents of exemption ap-
plications to ensure that the form re-
quires an applicant to furnish the infor-
mation necessary to determine the validi-
ty of the exemption claim.
This agency hereby certifies that the rule
as adopted has been reviewed by legal
counsel and found to be a valid exercise
of the agency's legal authority.
Issued In Austin, Texas, on December 27, 1985.
TRD-8512384 Ron Patterson
Executive Director
State Property Tax
Board
Effective date: January 21, 1986
Proposal publication date: November 15, 1985
For further information, please call
(512) 834-4800.The State Property Tax Board adopts. new
155.17, with changes to the proposed
text published in the November 15, 1985,
issue, of the Texas Register (10 TexReg
4408).
the new section prescribes the content
of a charitable organization exemption
application form. The new section re-
places a section that is repealed in this
issue of the Texas Register.
The new section prescribes contents of
an application form that are easier to
read than those in the former section.
The new section also reflects changes to
the charter requirements for qualification
under the Texas Property Tax Code, 11.18
(cX3)B)(li), and the addition of an exemp-
tion for charitable solicitation organiza-
tions in the Texas Property Tax Code,
11.18(c)(1)(0), as amended by Senate Bill
809, 69th Legislature, 1985. The new sec-
tion also requires additional information
concerning the financial activities of the
applicant organization and the use of the
property by the applicant.The change made from the text as pro-
posed corrected a typographical error in
subsection (bX11) of the section. The cita-
tion of 11.13(cXXA)-(O) should have read
11.18(c)(1)(A)-(O).
No comments were received regarding
adoption of the new section.
The new section is adopted under the
Texas Property Tax Code, 15.03(a), which
provides the State Property Tax Board
with the authority to establish minimum
standards for the administration and op-
eration of an appraisal district; the Texas
Property Tax Code, 5.07(c), which pro-
vides that the board shall prescribe the
contents of all forms necessary for the
administration of the property tax sys-
tem; and the Texas Property Tax Code,
11.43(f), which requires the board to
prescribe the contents of exemption ap-
plications to ensure that the form re-
quires an applicant to furnish the Infor-
mation necessary to determine the validi-
ty of the exemption claim.
155.17. Exemption Applications for
Charitable Organ;rations.
(a) All appraisal offices shall prepare
applications for charitable organization ex-
emptions and make them available to the
public.
(b) Each application form shall pro-
vide spaces for the applicant to indicate the
following information:
(1) the name and address of the
person who completes the application form;
(2) the capacity in which the per-
son who completes the form serves the
organization;
(3) the name of the organization
and its mailing address;
(4) whether the organization is op-
erated by an individual, an association, or
a corporation;
(5) if corporate, whether the cor-
poration is a nonprofit corporation;
(6) the real and personal property
upon which the exemption is dilaimed;
(7) whether the organization owns
the property on which the exemption is
claimed;
(8) for each parcel of real proper-
ty, the legaldescription of the property, the
primary use of the property, whether the
property is reasonably necessary in per-
forming the organization's functions, any
other uses of the property, and all parties
other than the applicant organization which
have used the property in the year preceding
the application;
(9) for each item of personal prop-
erty, the nature and location of the item;
(10) whether the organization is or-
ganized exclusively to perform religious,
charitable, scientific, literary, and educa-
tional functions;
(11) whether the organization is or-
ganized exclusively to engage in and does
exclusively engage in one or more of the
functions listed in the Property Tax Code,
11.18(c)(l)(A)-(O), and which of thoseJanuary 7, 1986 11 TexReg 95
4P Adopted Rules
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Texas. Secretary of State. Texas Register, Volume 11, Number 2, Pages 81-106, January 7, 1986, periodical, January 7, 1986; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth243750/m1/17/: accessed April 30, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.